征稅公平 的英文怎麼說

中文拼音 [zhēngshuìgōngpíng]
征稅公平 英文
tax equity
  • 征 : Ⅰ動詞1 （走遠路） go on a journey; travel 2 （證討） go on a punitive expedition; start a campaig...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 公 : Ⅰ形容詞1 （屬于國家或集體的） state owned; collective; public 2 （共同的;大家承認的） common; gen...
  • 平 : Ⅰ形容詞1 （沒有高低凹凸 不頃斜） flat; level; even; smooth 2 （高度相同; 不相上下） on the same l...
  1. By now, the tax - revenue equality principle and taxation fairness doctrine based on " contract spirit and equality principle " require the position of all the subjects of taxation - law system - the country, tax bureau and taxpayer, are equal of law too, thus the article make a tentative study of the equal value which conceiving in taxation law system

    推至現代，建立在「契約精神和平等原則」基礎上的稅收平等原則和稅收公平主義則要求稅收法律關系的全部主體一一國家、征稅機關和納稅主體，考察其彼此之間的平等和公平關系。基於此，本文對稅收法律關系中所蘊涵的平等價值作了初步探討。
  2. What, then, is bankruptcy, but the most cruel, the most iniquitous, most unequal and disastrous of imposts ?

    總破產還不就是最厲害，最不公平，最不合理，帶來大災大難的征稅嗎？
  3. The tax treatment is unfair among different businesses and different tax - payers. the abnormal taxation certainly results in the abnormal development of the bank and securities industry. the difference between the taxation of china bank and securities industry and the foreign taxation that include the taxing scope, the abstraction and materialization of taxation, the taxation operation, the sanction and transparency of tax law, the seriousness of taxing administration and tax policy choice, not only provide the opportunity for the foreign finance institution which can carry out tax planning, moreover tax equity, but also likely lead to that the foreign finance institution lack confidence to china market and policy, finally affect its investment and result in tax unfairness among tax - payers

    長期以來，我國財政與金融的特殊關系使得財政對銀行業實行「特殊」的稅收政策，銀行業整體稅負高於製造業以及非金融性的服務業，中資金融企業稅負高於外資金融機構，過重的稅負使得銀行資本充足率難以保證，發展失去后勁；二是我國銀行業和證券業稅制結構不合理、稅制不規范、不科學，銀行和證券業內部不同行業、不同納稅人之間稅收待遇不公平，畸形的稅制必將導致銀行與證券業的畸形發展；三是我國銀行業和證券業稅制與外國稅制的差異，包括征稅范圍大小、稅制的抽象化與具體化、稅制的可操作性、稅收法律約束力和透明度、稅收執法的嚴肅性等差異，不僅給外資金融機構進行稅務籌劃甚至偷逃稅提供了可乘之機，而且還可能使得外資金融機構對中國市場、對政府政策缺乏信心，而影響其投資，也導致納稅人之間稅負不公。
  4. The aim of this paper is to research the theoretical basis, specific measures and relative policies in order to perfect the property tax system of our country. through describing the current situations of our property tax system and analyzing its features and its problems and causes, we should build a scientific, tight and complex property tax system. meanwhile, we must follow our real conditions to use the international experience and combine the request “ levying a unified and standardized property tax ” in the 3d party sixteenth

    本文從我國財產稅制的現狀和存在問題出發，通過對國外財產稅體系的描述，在借鑒國際經驗的國情基礎上，就改進和完善我國財產稅制進行了理論及征管實踐研究，主張以物業稅為主導，合理歸並財產稅收體系中的現有稅種，適時開征遺產稅與贈與稅，同時提升財產稅收的立法層次並適度分權，建立完善財產評估制度等配套措施，在效率優先、兼顧公平的原則下，充分發揮財產稅的財政職能和公平財富的職能。
  5. After researching the present achievements on tax law on e - commerce, the article tries to discuss the possibility of taxing e - commerce through analyzing the economic essence of the tax and the theory of economic taxability on the basis of the technical characters of e - commerce. the article further demonstrates the necessity of taxing e - comnierce through studying the principles of tax equity and tax neutrality

    本文試圖以電子商務之技術特徵為切入點，在梳理電子商務涉稅問題研究現狀的基礎上，從稅收之經濟本質與經濟上「可稅性」理論之角度論述了對電子商務征稅的可能性，在此前提下進一步從稅收公平原則與稅收中性原則出發闡釋了對電子商務征稅的必要性。
  6. The legislation manifests the taxing possibility of electronic commerce, implements the basic principles of legal taxing, fair taxing, litmusless taxing and so on. it offers great advancement function to promote the development of electronic commerce and create a fair and stable economical environment. and it ’ s helpful for maintaining our

    電子商務稅收征管法的制定，體現了電子商務的可稅性，貫徹了稅收法定、稅收公平、稅收中性等稅法基本原則，對于促進電子商務的發展和創造一個公平、穩定的經濟貿易環境具有極大的推進作用，有利於維護我國的稅收主權和稅收利益。
  7. This identification of on - line transactions of digital products may realized to a greater extent the principle of tax neutrality and tax equity, and make chinese turn over tax rules governing taxation of electronic commerce be in conformity with the prospective rules of international conciliation of turn - over taxation of electronic commerce

    這樣能夠在更大程度上體現稅收中性原則和實現課稅公平，也有利於我國對電子商務課征流轉稅的制度與未來可能形成的電子商務流轉稅國際協調規則的接軌。
  8. Issues of taxable items and tax administration should be taken into account the principle of fairness and the practicability

    、一屯征稅的正常進行，既要考慮到稅收公平原則，還必須考慮技術的可行性。
  9. Firstly, this article begins with introducing the development and implication of just taxation principle, then i describe the embodiment of just taxation principle in the statute of corporate income tax. secondly, i illustrate the phenomena of unfair taxation appearing in the legislation, enforcement and using tax, then i observe and study on the harmfulness of unfair taxation in the theoretical and practical respects, and i analyze the reasons of causing unfair taxation. i think they are the influence of the legal idea of the tool doctrine of the law, the influence of the legislative view of " efficiency coming first, balancing justice " and the legal defects

    首先，論述了稅收公平原則的演進及其內涵，並分析了稅收公平原則在現行企業所得稅法中的體現；其次，概括了在定稅、征稅、用稅方面的稅收不公現象，繼而從理論和實踐層面上對現行企業所得稅法中稅收不公的危害作了考察，並對引起稅收不公的原因作了分析，筆者認為是法律工具主義的法觀念、 「效率優先、兼顧公平」的立法理念和法律缺陷三方面的原因；最後，對稅收公平原則在我國企業所得稅法中的實現提出了相應的對策，包括法觀念和立法理念的轉變、定稅不公的立法完善、征稅不公的整合治理和完善稅收監督制度，以期促進我國企業所得稅法稅收公平原則之實現。
  10. Fifth, levy taxes completely together with implementing the specially designate tax revenue, clear - cut orientation of banking tax policy. six, unit bank and securities industry inside and outside gains tax system together favorable tax, collect the capital profit tax completely, realize impartial tax system

    五是全面征稅與實施特定稅收優惠相結合，明確金融稅收政策取向；六是統一銀行銀行業和證券業內外所得稅制及稅收優惠，全面徵收資本利得稅，實現稅制公平。
  11. Distribute the pertinent information of cloth according to authoritative ministry, enterprise bond interest already was made clear should impose income tax, in order to show the distinction that with national debt breed invests, and in principle is told, the method of levy taxes of dividend distribution income that its impose method to should get with investor is same, collect by the tax rate of 20 % namely, do not set case piece dot, when carrying out, by the clique interest firm generation is buckled, but according to handing in place management greatly to appear on the market the concerned department of enterprise bond says, appear on the market at present breed is very few, trade not active also, to its the executive job of accrual levy has not begun, the difference that goes up in yield level about enterprise bond and national debt so, answer to do not have immediate impact with pay taxes

    根據權威部分發布的相關信息，企業債券利息已明確是要徵收所得稅的，以示與國債品種投資的區別，且原則上講，其徵收辦法應同投資者得到的分紅派息所得征稅方法一樣，即按20 %的稅率徵收，不設起片點，執行時由派息公司代扣，但據深交所治理上市企業債券的有關部門稱，目前的上市品種很少，交易也不活躍，對其利息征稅的執行工作還未開始，所以有關企業債券與國債在收益率水平上的差別，應與納稅不納稅沒有直接關系
  12. On the other side it must have theoretical basis. the part discusses the possibility of taxing e - commerce on the basis of economic essence from taxability theory and discusses necessity of taxing

    本部分以稅收之經濟本質為基礎，從經濟上「可稅性」理論出發廠論述了對電子商務征稅的可能性;並從稅收公平與中性原則出發，翻退了對電子商務征稅的必要性。
  13. Besides the above, the structural irrationality is also one reason calling on us to reform the present revenue policy

    三、當前我國稅收理念、征稅規模和結構分析（一）稅收理念:公平與效率的選擇
  14. At last, based on the basic theory of equality between the rights and obligations, the writer discusses the character, essence and sense of equality of taxation law relations under market - oriented economy, and explores from the two aspects of system construction and idea cultivation, and walks out of the area of misunderstanding of the previous idea of the two sides " rights and obligations, and sets up and perfects modern taxation law relations based on the essence and core of the spirit of contract and the principle of equality

    因此筆者在此基礎上提出了市場經濟下的稅收及稅法概念的界定和對其內涵的理解，進而論述了稅收法律意識的重新構築和貫徹了公平價值和平等原則的稅法原則。最後，筆者以權利義務相對等觀念為理論基礎，論述了市場經濟下的稅收法律關系的性質、本質和其平等性，從制度建設和觀念培養上兩方面探索，走出以往征納雙方權利義務觀的誤區，以「契約精神和平等原則」為本質和核心，構建和完善現代的稅收法律關系。
  15. The current tax collection pattern is in accordance with establishing the just tax environment required in socialist market economy and match the new tax system, however, it has some shortcomings in practice. aiming at these problems, this paper made discussion and put forward some solutions

    現行稅收征管模式基本符合建立社會主義市場經濟所需要的公平、公正的稅收環境的要求，並與新稅制相配套，但在實踐中仍暴露出某些不盡完善的方面，本文針對這些問題進行探討並提出對策。
  16. This part discusses the dilemma and functional loss of the existing tax law in the e - commerce circumstance through tax equity and legal principle, the rules of establishment of tax jurisdiction, ' the possibility of being traced of e - commerce trade course, the cognizant difficulty of the character of the taxed object in the circumstance and the uncertainty of tax law application

    本部分在第一部分的基礎，從稅收公平與法定原則、稅收管轄權確立規則、電子商務交易過程的可追溯性與電子商務環境下征稅對象性質的認定的困難及由此帶來的稅法適用上的不確定性出發，具體地論述了電子商務環境下現行稅法所面臨的困惑與功能缺失。
  17. Levying personal income tax in rural area is not improper both in fairness and efficiency

    摘要農村個人所得稅的開征，無論是從公平還是從效率的角度看，都是不合時宜的。
  18. This not only helps further improve the legal system for tax collection and management, conscientiously strengthen the work of invoice management and give a better place to the functions of taxation supervision and control, but also helps maintain the market economic order, promote fair competition, and boost reform, opening up and the sustained, rapid and sound development of economic construction

    這不僅有利於進一步健全稅收征管法規體系，切實加強發票管理工作，更好地發揮稅收的監控職能，而且有利於維護市場經濟秩序，促進公平競爭，推進改革開放和經濟建設持續、快速、健康地發展。
  19. The fundamental rule that our country bank and securities industry tax system was regulated and reformed is : unit the domestic and foreign organization ' s tax system to be impartial burden, optimize the tax system, enlarge the levied tax range, clear - cut tax policy orientation entire frame and fundamental thinking that bank and securities industry tax system is as follows : first, construct the integrated bank and securities industry tax system and the negotiable securities trade tax system, achieve to adjust all levels different banks and tax revenue system that different banking capitals and prosperities segment are levied completely

    我國銀行和證券業稅制調整和改革的基本原則是：統一內外稅制、公平稅負，優化稅制體系、擴大征稅范圍、明確稅收政策取向。銀行和證券業稅制改革的整體框架和基本思路：一是構建完整的銀行和證券業稅制體系，實現對各級、各種銀行及各種金融資產的各個環節全面征稅的稅收制度。二是構建整體配套、協調的銀行和證券業稅制結構，設計公平合理的銀行和證券業整體稅負水平、避免稅收遺漏或重復征稅問題。
  20. That is to say, the administrative bodies will be put on an equal basis with the opposite parties. in the legal construction of taxation laws, the beginning point shall be the establishment of taxation procedure, the aim of which is to build up fairness and efficiency of tax imposing

    在稅收法治建設中，首要的問題是要把稅法程序作為制度構建的切入點，通過對稅務機關征稅權的有效監督，並賦予納稅人必要的程序權利，以實現稅收徵收的公平和效率。
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